No Waiver of 10% Pre-Deposit for appealing penalty Even If GST Already Paid: Telangana HC

Orsu Yadaiah Vs Goods and Services Tax Network (GSTN) (Telangana High Court) Can you skip the mandatory 10% pre-deposit if you’ve already paid the principal tax and are only disputing the penalty? The Telangana High Court recently provided a definitive answer in the case of M/s. Orsu Yadaiah vs. GSTN & Others (Feb 10, 2026). The Backdrop: A Costly Delay The petitioner paid their outstanding tax dues during the adjudication process. However, the authorities still imposed penalties and interest. Instead of filing a formal appeal, the taxpayer spent months corresponding with the GSTN, argui...